Filing A Corporation Tax return

[elleirbag]

HI,
I'm filing my own corporation tax returns this year. I have a limited company and am onwer director and only employee of the company.

All is well except for one question I have
1. For the Directors emoluments do I include the PAYE, PRSI and USC paid in my Directors salary OR is is NET Salary I enter?

2. I am making a contribution for a pension in 2011, can I deduct that as an expense before calculating company profit?

Any help gratefully received
Ella

 

[Joe_90]

It's the directors salary per the accounts ie the total.
Pension payments are only allowed on a paid basis. So if it's not paid during the year it's not allowable.

 

[elleirbag]

Joe, Thanks for the reply, I appreciate it, That makes sense to me.
Ella